Meghalaya Taxation Laws (Modification) Act, 1972
No: 1 Dated: Jan, 09 1973
THE MEGHALAYA TAXATION LAWS (MODIFICATIONS) ACT, 1972
ACT I OF 1973
An Act to provide for modification of certain Assam Taxation Laws and for matters connected therewith or incidental thereto. Be it enacted by the Legislature of Meghalaya in the Twenty-third Year of the Republic of India as follows:-
1. Short title:- This Act may be called the Meghalaya Taxation Laws (Modification) Act, 1972.
2. Definitions:- In this Act –
(a) “autonomous State” means the autonomous State of Meghalaya formed under section 3 of the Assam Reorganisation (Meghalaya) Act,1969;
(b) “law” include any enactment, order, bye-law, rule, notification or other instrument having the force of law in the whole or any part of the terrorists comprised within the State of Meghalaya ; and
(c) “Meghalaya” means the State of Meghalaya formed under section 5 of the North-Eastern Areas (Re-organisation) Act, 1971.
3. Modification of certain Assam Acts and repeal of the Order:- (1) The Laws mentioned in the Scheduled to this Act with the amendments to which they have been subjected to before the 21st day of January, 1972,shall have effect, subject to the adaptation or modifications directed by that Schedule, or, if it is so directed shall stand repealed.
(2) The exception and modifications made by the Central Government under the Assam Taxation Laws (Meghalaya) Modifications Order, 1979 vide order G.S.R. 1988, dated the 5th December, State shall cease to have effect and the Assam Acts mentioned in the Scheduled to this Act with the amendments to which they have been subjected to before the 21st day of January, 1972, shall, without such exceptions and modifications as made under the aforesaid Modifications Order, have effect in the State as made under State of Meghalaya as if the said Modifications Order had not been made.
4. General Adaptation:- Whenever an expression mentioned in column (1) of the Table below occurs in any of the laws mentioned in the Schedule, there shall be substituted therefore the expression set opposite to it in column (2) of the Table, ant there shall also be made in any sentence in which the expression occurs such consequential amendments as the rules of grammar may require.